1
志第二十九食貨下
Treatise 29: Food and Commerce (Lower Part)
2
武德八年十二月，水部郎中姜行本請於隴州開五節堰，引水通運，許之。 永徽元年，薛大鼎為滄州刺史，界內有無棣河，隋末填廢。 大鼎奏開之，引魚鹽於海。 百姓歌之曰：「新河得通舟楫利，直達滄海魚鹽至。 昔日徒行今騁駟，美哉薛公德滂被！」 咸亨三年，關中饑，監察御史王師順奏請運晉、絳州倉粟以贍之。 上委以運職。 河、渭之間，舟楫相繼，會于渭南，自師順始之也。 大足元年六月，於東都立德坊南穿新潭，安置諸州租船。 神龍三年，滄州刺史姜師度於薊州之北，漲水為溝，以備奚、契丹之寇。 又約舊渠，傍海穿漕，號為平虜渠，以避海難運糧。
In the twelfth month of Wude year 8 (625), Jiang Xingben of the Waterways Bureau petitioned to open the Five-Joint Weir in Long Prefecture and channel water for shipping; the court approved. In Yonghui year 1 (650), Xue Dading became prefect of Cang. His territory included the Wudi River, silted shut since late Sui. Dading memorialized to reopen it, drawing seafood and salt inland from the coast. The people sang in praise: "The new river lets boats pass with ease; straight to the sea the fish and salt come. Where once we walked, now we ride four-in-hand—how fine is Lord Xue's virtue, spreading wide as the flood!" In Xianheng year 3 (672), Guanzhong suffered famine. Supervising censor Wang Shishun petitioned to ship grain from the Jin and Jiang prefectural granaries for relief. The emperor put him in charge of transport. Between the Yellow and Wei rivers, boats followed one another and gathered at Weinan—Shishun was the first to do this. In the sixth month of Dazu year 1 (701), south of Lide Ward in the eastern capital they dug the New Pool to berth tribute ships from the provinces. In Shenlong year 3 (707), Cang prefect Jiang Shidu north of Ji raised water into a ditch to guard against Xi and Khitan raids. He also tied in old canals and cut a coastal transport channel called the Pacify-the-Barbarians Canal, so grain could be moved without the perils of open-sea shipping.
3
開元二年，河南尹李傑奏，汴州東有梁公堰，年久堰破，江淮曹運不通。 發汴、鄭丁夫以浚之。 省功速就，公私深以為利。 十五年正月，令將作大匠范安及檢行鄭州河口斗門。 先是，洛陽人劉宗器上言，請塞汜水舊汴河口，於下流滎澤界開梁公堰，置斗門，以通淮、汴，擢拜左衛率府胄曹。 至是，新漕塞，行舟不通，貶宗器焉。 安及遂發河南府、懷、鄭、汴、滑三萬人疏決開舊河口，旬日而畢。
In Kaiyuan year 2 (714), Henan intendant Li Jie reported that east of Bian stood the Duke of Liang Weir, long broken, blocking Jiang-Huai grain transport on the Cao Shenal. Corvée workers from Bian and Zheng were sent to dredge it. Labor was saved and the work finished quickly; both government and populace profited greatly. In the first month of year 15 (727), master builder Fan Anji was ordered to inspect the sluice gates at the Zhengzhou river mouth. Earlier, Liu Zongqi of Luoyang had proposed blocking the old Bian mouth at Sishui and opening the Duke of Liang Weir downstream at the Xingze boundary, with sluice gates to link the Huai and Bian; he was promoted to registrar of the Left Guard Command. By then the new canal was blocked and shipping halted; Zongqi was demoted. Anji then mobilized thirty thousand men from Henan, Huai, Zheng, Bian, and Hua to dredge and reopen the old river mouth; within ten days the work was done.
4
十八年，宣州刺史裴耀卿上便宜事條曰：「江南戶口稍廣，倉庫所資，惟出租庸，更無征防。 緣水陸遙遠，轉運艱辛，功力雖勞，倉儲不益。 竊見每州所送租及庸調等，本州正二月上道，至揚州入斗門，即逢水淺，已有阻礙，須留一月已上。 至四月已後，始渡淮入汴，多屬汴河干淺，又般運停留，至六七月始至河口。 即逢黃河水漲，不得入河。 又須停一兩月，待河水小，始得上河。 入洛即漕路幹淺，船艘隘鬧，般載停滯，備極艱辛。 計從江南至東都，停滯日多，得行日少，糧食既皆不足，欠折因此而生。 又江南百姓不習河水，皆轉雇河師水手，更為損費。 伏見國家舊法，往代成規，擇制便宜，以垂長久。 河口元置武牢倉，江南船不入黃河，即於倉內便貯。 鞏縣置洛口倉，從黃河不入漕洛，即於倉內安置。 爰及河陽倉、柏崖倉、太原倉、永豐倉、渭南倉，節級取便，例皆如此。 水通則隨近運轉，不通即且納在倉，不滯遠船，不憂久耗，比於曠年長運，利便一倍有餘。 今若且置武牢、洛口等倉，江南船至河口，即卻還本州，更得其船充運。 並取所減腳錢，更運江淮變造義倉，每年剩得一二百萬石。 即望數年之外，倉廩轉加。 其江淮義倉，下濕不堪久貯，若無船可運，三兩年色變，即給貸費散，公私無益。」 疏奏不省。 至二十一年，耀卿為京兆尹，京師雨水害稼，穀價踴貴，玄宗以問耀卿，奏稱：「昔貞觀、永徽之際，祿廩未廣，每歲轉運，不過二十萬石便足。 今國用漸廣，漕運數倍，猶不能支。 從都至陝，河路艱險，既用陸運，無由廣致。 若能兼河漕，變陸為水，則所支有餘，動盈萬計。 且江南租船，候水始進，吳人不便漕挽，由是所在停留。 日月既淹，遂生竊盜。 臣望於河口置一倉，納江東租米，便放船歸。 從河口即分入河、洛，官自雇船載運。 三門之東，置一倉。 三門既水險，即於河岸開山，車運十數里。 三門之西，又置一倉，每運至倉，即般下貯納。 水通即運，水細便止。 自太原倉溯河，更無停留，所省钜萬。 前漢都關中，年月稍久，及隋亦在京師，緣河皆有舊倉，所以國用常贍。」 上深然其言。 至二十二年八月，置河陰縣及河陰倉、河西柏崖倉、三門東集津倉、三門西鹽倉。 開三門山十八里，以避湍險。 自江淮而溯鴻溝，悉納河陰倉。 自河陰送納含嘉倉，又送納太原倉，謂之北運。 自太原倉浮於渭，以實關中。 上大悅。 尋以耀卿為黃門侍郎、同中書門下平章事，充江淮、河南轉運都使。 以鄭州刺史崔希逸、河南少尹蕭炅為副。 凡三年，運七百萬石，省陸運之傭四十萬貫。 舊制，東都含嘉倉積江淮之米，載以大輿而西，至於陝三百里，率兩斛計傭錢千。 此耀卿所省之數也。 明年，耀卿拜侍中，而蕭炅代焉。 二十五年，運米一百萬石。 二十九年，陝郡太守李濟物，鑿三門山以通運，辟三門巔，逾岩險之地，俾負索引艦，升于安流，自濟物始也。
In year 18 (730), Xu prefect Pei Yaojing submitted a list of practical reforms, saying: "Jiangnan's population has grown, yet the granaries are fed only by the zu-yong tax, with no military levies. Water and land routes are long, transport arduous; labor is spent, yet the storehouses do not grow. I observe that rent and yong-diao tribute from each prefecture leave in the first or second month; at Yangzhou's sluice gates shallow water already blocks them, requiring a stay of more than a month. Only after the fourth month do they cross the Huai and enter the Bian; the Bian often runs low, transshipment delays pile up, and they reach the river mouth only in the sixth or seventh month. Then they meet the Yellow River in flood and cannot enter it. They must wait another month or two until the river falls before they can ascend. At Luoyang the canal runs dry and shallow; vessels crowd and jam, transshipment stalls, and hardship is extreme. From Jiangnan to the eastern capital, delay days outnumber travel days; grain runs short throughout, and shortfalls follow. Moreover, Jiangnan people are unused to river work and must hire pilots and boatmen, adding further cost. I humbly observe that the state's old methods and past dynasties' rules chose what was expedient to endure. At the river mouth stood Wulao Granary; Jiangnan ships did not enter the Yellow River but stored grain there at once. Gong County had Luokou Granary; grain from the Yellow River did not enter the Luoyang canal but was stored there. The same held for Heyang, Boya, Taiyuan, Yongfeng, and Weinan granaries—convenience at each stage, the rule everywhere alike. When water was open, grain moved on nearby; when blocked, it was stored for the moment—distant ships were not held, spoilage was not feared; compared with years of long hauls, the gain was more than double. If Wulao, Luokou, and other granaries are restored now, Jiangnan ships reaching the river mouth would return home at once, freeing those vessels for further transport. With the porterage fees saved, one could ship Jiang-Huai grain to fill the charity granaries, gaining one or two million shi a year. Within a few years the granaries would grow further still. Jiang-Huai charity granaries are low and damp and cannot store long; without shipping, grain spoils in two or three years and is lent or dispersed at cost—no benefit to state or people." The memorial went unheeded. By year 21 (733), Yaojing was Jingzhao intendant. Rain in the capital harmed the crops and grain prices soared. Xuanzong asked Yaojing, who replied: "In the Zhenguan and Yonghui era, salary granaries were modest; two hundred thousand shi a year sufficed. Now state needs have grown; canal transport is several times greater, yet still cannot keep up. From the capital to Shan the river route is perilous; land transport is used instead, so supply cannot be expanded. If river transport can be added and land carriage turned to water, supply would exceed need by tens of thousands. Moreover, Jiangnan tribute ships wait for water before advancing; Wu people are unused to canal towing and halt everywhere. As time drags on, theft follows. I propose a granary at the river mouth to receive Jiangdong tribute rice and release the ships to return at once. From the river mouth it would be split between the Yellow River and Luoyang routes, with the government hiring boats to carry it. East of Sanmen, establish a granary. Sanmen being perilous, cut through the bank and cart grain more than ten li. West of Sanmen, establish another granary; whenever a shipment reaches a granary, unload and store it. When water is open, ship; when low, halt. From Taiyuan Granary upstream there would be no further delay; savings would run to vast sums. Former Han long made its capital in Guanzhong; Sui too was at the capital. Old granaries lined the rivers, and state needs were always met." The emperor strongly approved. In the eighth month of year 22 (734), Heyin County and Heyin Granary were established, along with Hexi Boya Granary, Sanmen East Jijin Granary, and Sanmen West Yan Granary. Sanmen Mountain was cut for eighteen li to avoid the rapids. From the Jiang-Huai upstream along the Hong Canal, all grain went into Heyin Granary. From Heyin it was sent to Hanjia Granary and then Taiyuan Granary—the Northern Transport. From Taiyuan Granary it was floated on the Wei to supply Guanzhong. The emperor was greatly pleased. Soon Yaojing was made vice director of the Palace Secretariat and associate chief councilor, serving as overall transport commissioner for Jiang-Huai and Henan. Zheng prefect Cui Xiyi and Henan vice intendant Xiao Jiong served as deputies. Over three years seven million shi were transported, saving four hundred thousand strings in land-transport costs. Under the old system, the eastern capital's Hanjia Granary stored Jiang-Huai rice, hauled west three hundred li to Shan on great carts; porterage was one thousand cash per two hu. This was the sum Yaojing saved. The next year Yaojing became palace attendant, and Xiao Jiong replaced him. In year 25 (737), one million shi of rice were transported. In year 29 (741), Shan prefect Li Jiwu cut Sanmen Mountain for transport, opening the peaks and crossing perilous rock, with bearers hauling ships by rope into calm water—Jiwu was the first to do this.
5
天寶三載，韋堅代蕭炅，以滻水作廣運潭于望春樓之東，而藏舟焉。 是年，楊釗以殿中侍御史為水陸運使，以代韋堅。 先是，米至京師，或砂礫糠紕，雜乎其間。 開元初，詔使揚擲而較其虛實，「揚擲」之名，自此始也。 十四載八月，詔水陸運宜停一年。
In Tianbao year 3 (744), Wei Jian replaced Xiao Jiong, diverting Chan River water to create the Broad Transport Pool east of Wangchun Tower to berth ships. That year Yang Zhao was made palace censor as commissioner of water and land transport to replace Wei Jian. Earlier, when rice reached the capital, sand, gravel, chaff, and bran were sometimes mixed in. At the start of Kaiyuan an edict ordered tossing and winnowing to check actual against nominal amounts—the term "toss and winnow" dates from then. In the eighth month of year 14 (755), an edict ordered water and land transport halted for one year.
6
天寶以來，楊國忠、王鉷皆兼重使以權天下。 肅宗初，第五琦始以錢穀得見。 請于江、淮分置租庸使，市輕貨以救軍食，遂拜監察御史，為之使。 乾元元年，加度支郎中，尋兼中丞，為鹽鐵使。 於是始大鹽法，就山海井灶，收榷其鹽，立監院官吏。 其舊業戶洎浮人欲以鹽為業者，免其雜役，隸鹽鐵使。 常戶自租庸外無橫賦。 人不益稅，而國用以饒。 明年，琦以戶部侍郎同平章事，詔兵部侍郎呂諲代之。 寶應元年五月，元載以中書侍郎代呂諲。 是時淮、河阻兵，飛挽路絕，鹽鐵租賦，皆溯漢而上。 以侍御史穆甯為河南道轉運租庸鹽鐵使，尋加戶部員外，遷鄂州刺史，以總東南貢賦。 是時朝議以寇盜未戢，關東漕運，宜有倚辦，遂以通州刺史劉晏為戶部侍郎、京兆尹、度支鹽鐵轉運使。 鹽鐵兼漕運，自晏始也。 二年，拜吏部尚書、同平章事，依前充使。 晏始以鹽利為漕傭，自江淮至渭橋，率十萬斛傭七千緡，補綱吏督之。 不發丁男，不勞郡縣，蓋自古未之有也。 自此歲運米數千萬石，自淮北列置巡院，搜擇能吏以主之，廣牢盆以來商賈。 凡所制置，皆自晏始。 廣德二年正月，復以第五琦專判度支鑄錢鹽鐵事。 而晏以檢校戶部尚書為河南及江淮已來轉運使，及與河南副元帥計會開決汴河。 永泰二年，晏為東道轉運常平鑄錢鹽鐵使，琦為關內、河東，劍南三川轉運常平鑄錢鹽鐵使。 大曆五年，詔停關內、河東、三川轉運常平鹽鐵使。 自此晏與戶部侍郎韓滉分領關內、河東、山、劍租庸青苗使。 至十四年，天下財賦，皆以晏掌之。
Since Tianbao, Yang Guozhong and Wang Hong each held multiple heavy commissions to wield power over the realm. Early in Suzong's reign, Diwu Qi first gained audience through fiscal affairs. He petitioned to establish zu-yong commissioners in the Jiang and Huai regions to buy light goods for army provisions; he was appointed supervising censor and made commissioner. In Qianyuan year 1 (758) he was made director of the Revenue Bureau; soon he also held vice censor-in-chief and became salt and iron commissioner. Thereupon the great salt monopoly began: at mountain, sea, and well saltworks salt was monopolized, with supervisory offices and officials established. Former producers and itinerants wishing to work in salt were exempted from miscellaneous corvée and placed under the salt and iron commissioner. Regular households beyond zu-yong faced no extra levies. The people were not taxed more, yet state revenue was ample. The next year Qi became vice minister of revenue and associate chief councilor; vice minister of war Lü Yin was ordered to replace him. In the fifth month of Baoying year 1 (762), Yuan Zai as vice director of the Secretariat replaced Lü Yin. At this time the Huai and Yellow routes were blocked by war; rapid transport was cut off; salt, iron, rent, and levies all went upstream on the Han. Attendant censor Mu Ning was made Henan transport, zu-yong, and salt and iron commissioner; soon he was added revenue bureau vice director and transferred to E prefect to oversee southeastern tribute. Court discussion held that with bandits not yet pacified, Guandong canal transport needed a reliable manager; Tong prefect Liu Yan was made vice minister of revenue, Jingzhao intendant, and revenue, salt, iron, and transport commissioner. Combining salt and iron with canal transport began with Yan. In year 2 he was appointed minister of personnel and associate chief councilor, continuing as commissioner. Yan first used salt profits for canal porterage; from Jiang-Huai to Weiqiao, seven thousand strings per hundred thousand hu, with net officers to supervise. Corvée men were not mobilized and prefectures and counties were not burdened—unprecedented since antiquity. From then tens of millions of shi of rice were shipped yearly; south of the Huai inspection posts were set in series, capable officials chosen to run them, and salt pans expanded to attract merchants. All these institutions began with Yan. In the first month of Guangde year 2 (764), Diwu Qi was again put solely in charge of revenue, coinage, and salt and iron. Yan as acting minister of revenue was transport commissioner for Henan and all regions from Jiang-Huai eastward, and with the Henan deputy supreme commander planned to open and dredge the Bian Canal. In Yongtai year 2 (766), Yan was eastern circuit transport, ever-normal, coinage, and salt and iron commissioner; Qi was Guannei, Hedong, and Jiannan Three Rivers transport, ever-normal, coinage, and salt and iron commissioner. In Dali year 5 (770), an edict halted the Guannei, Hedong, and Three Rivers transport, ever-normal, and salt and iron commissioners. From then Yan and vice minister of revenue Han Huang divided leadership of Guannei, Hedong, Shan, and Jian zu-yong and green-sprout commissioners. By year 14 (779), all revenue under heaven was managed by Yan.
7
建中初，宰相楊炎用事，尤惡劉晏。 炎乃奪其權。 詔曰：「朕以徵稅多門，郡邑凋耗，聽於群議，思有變更，將致時雍，宜遵古制。 其江淮米准旨轉運入京者，及諸軍糧儲，宜令庫部郎中崔河圖權領之。 今年夏稅以前，諸道財賦多輸京者，及鹽鐵財貨，委江州刺史包佶權領之。 天下錢穀，皆歸金部、倉部。 委中書門下簡兩司郎官，准格式條理。」 尋貶晏為忠州刺史。 晏既罷黜，天下錢穀歸尚書省。 既而出納無所統，乃復置使領之。 其年三月，以韓洄為戶部侍郎，判度支； 金部郎中杜佑權勾當江淮水陸運使。 炎尋殺晏於忠州。 自兵興已來，凶荒相屬，京師米斛萬錢，官廚無兼時之食。 百姓在畿甸者，拔穀挼穗，以供禁軍。 洎晏掌國計，復江淮轉運之制，歲入米數十萬斛以濟關中。 代第五琦領鹽務，其法益密。 初年入錢六十萬，季年則十倍其初。 大曆末，通天下之財，而計其所入，總一千二百萬貫，而鹽利過半。 李靈耀之亂，河南皆為盜據，不奉法制，賦稅不上供，州縣益減。 晏以羨餘相補，人不加賦，所入仍舊，議者稱之。 其相與商榷財用之術者，必一時之選。 故晏沒後二十年，韓洄、元琇、裴腆、包佶、盧徵、李衡相繼分掌財賦，出晏門下。 屬吏在千里外，奉教如目前。 四方水旱，及軍府纖芥，莫不先知焉。 其年詔曰：「天下山澤之利，當歸王者，宜總榷鹽鐵使。」
Early in Jianzhong (780), chief councilor Yang Yan held power and especially hated Liu Yan. Yan then stripped him of authority. An edict said: "We find levies in many channels and prefectures depleted. Heeding counsel, We seek change to bring harmony and should follow the ancient system. Jiang-Huai rice shipped to the capital by imperial order and grain stores for the armies should be placed under acting management of treasury bureau director Cui Hetu. Before this year's summer tax, circuit revenues mostly sent to the capital and salt and iron goods were entrusted to acting management by Jiang prefect Bao Ji. All money and grain under heaven returned to the Gold Bureau and Granary Bureau. The secretariat-chancellery was entrusted to select bureau directors from the two bureaus to administer according to regulations." Soon Yan was demoted to prefect of Zhong. Once Yan was dismissed, all money and grain returned to the Ministry of Revenue. But receipts and disbursements lacked overall control, and commissioners were again established. In the third month of that year, Han Tao was made vice minister of revenue and put in charge of the Revenue Bureau; Gold bureau director Du You was put in acting charge of the Jiang-Huai water and land transport commissioner. Yang Yan soon had Liu Yan killed at Zhong. Since warfare arose, famine followed in succession; in the capital a hu of rice cost ten thousand cash, and the official kitchens had no food for two meals. Commoners in the capital region pulled up grain and stripped ears to supply the palace guard. When Yan took charge of state accounts, he restored Jiang-Huai transport; each year several hundred thousand hu of rice reached Guanzhong. Replacing Diwu Qi in charge of salt affairs, his methods grew ever tighter. In the first year cash receipts were six hundred thousand; in the final year they were ten times that. At the end of Dali, all wealth under heaven was tallied; total receipts were twelve million strings, of which salt profits exceeded half. In Li Lingyao's rebellion, Henan was held by bandits who ignored law; taxes were not submitted, and prefectures and counties dwindled. Yan used surpluses to cover deficits; the people were not taxed more, yet receipts held steady—commentators praised this. Those who discussed fiscal methods with him were invariably the finest men of the age. For twenty years after Yan's death, Han Tao, Yuan Xiu, Pei Tian, Bao Ji, Lu Zheng, and Li Heng in succession divided revenues—all from Yan's school. Subordinates a thousand li away carried out instructions as if he stood before them. Flood and drought everywhere, the slightest matter in army offices—he knew of all beforehand. That year an edict said: "Profits from mountains and marshes under heaven belong to the sovereign; there should be an overall salt and iron monopoly commissioner."
8
三年，以包佶為左庶子、汴東水陸運鹽鐵租庸使，崔縱為右庶子、汴西水陸運鹽鐵租庸使。 四年，度支侍郎趙贊議常平事，竹、木、茶、漆盡稅之。 茶之有稅，肇於此矣。 貞元元年，元琇以御史大夫為鹽鐵水陸運使。 其年七月，以尚書右僕射韓滉統之。 滉歿，宰相竇參代之。 五年十二月，度支轉運鹽鐵奏：「比年自揚子運米，皆分配緣路觀察使差長綱發遣。 運路既遠，實謂勞人。 今請當使諸院，自差綱節級般運，以救邊食。」 從之。 八年，詔：東南兩稅財賦，自河南、江淮、嶺南、山南東道至於渭橋，以戶部侍郎張滂主之； 河東、劍南、山南西道，以戶部尚書度支使班宏主之。 今戶部所領三川鹽鐵轉運，自此始也。 其後宏、滂互有短長。 宰相趙憬、陸贄以其事上聞，由是遵大曆故事，如劉晏、韓滉所分焉。
In year 3, Bao Ji was made left vice heir apparent and Bian east water-land transport, salt, iron, and zu-yong commissioner; Cui Zong was made right vice heir apparent and Bian west commissioner. In year 4, revenue vice minister Zhao Zan proposed ever-normal granary affairs; bamboo, wood, tea, and lacquer were all taxed. Taxation on tea began here. In Zhenyuan year 1 (785), Yuan Xiu as censor-in-chief was made salt, iron, and water-land transport commissioner. In the seventh month of that year, right vice director Han Huang was put in overall charge. When Huang died, chief councilor Dou Can replaced him. In the twelfth month of year 5, revenue, transport, and salt and iron offices memorialized: "In recent years rice from Yangzi has been assigned to circuit observation commissioners along the route to dispatch convoy leaders. The route being remote, this truly burdens the people. We now request the commissioner's posts themselves dispatch convoy leaders in stages to relieve frontier provisions." The request was approved. In year 8, an edict: southeastern two-tax revenues from Henan, Jiang-Huai, Lingnan, and Shannan east to Weiqiao were overseen by revenue vice minister Zhang Pang; Hedong, Jiannan, and Shannan west were overseen by revenue minister and revenue commissioner Ban Hong. The Ministry of Revenue's leadership of Three Rivers salt, iron, and transport began here. Thereafter Hong and Pang each had strengths and weaknesses. Chief councilors Zhao Jing and Lu Zhi reported to the throne; thereby the Dali precedent was followed, as Liu Yan and Han Huang had divided it.
9
九年，張滂奏立稅茶法。 自後裴延齡專判度支，與鹽鐵益殊塗而理矣。 十年，潤州刺史王緯代之，理于硃方。 數年而李錡代之，鹽院津堰，改張侵剝，不知紀極。 私路小堰，厚斂行人，多自錡始。 時鹽鐵轉運有上都留後，以副使潘孟陽主之。 王叔文權傾朝野，亦以鹽鐵副使兼學士為留後。
In year 9, Zhang Pang memorialized to establish the tea tax law. From then Pei Yanling solely ran the Revenue Bureau, and salt and iron were increasingly administered separately. In year 10, Run prefect Wang Wei replaced him, administering from Zhufang. After several years Li Qian replaced him; at salt offices, ferries, and weirs, exactions multiplied beyond measure. Heavy tolls on private routes and small weirs largely began with Qian. At the time salt and iron transport had an upper capital rear commissioner, managed by vice commissioner Pan Mengyang. Wang Shuwen's power dominated court and countryside; he too served as salt and iron vice commissioner and academician as rear commissioner.
10
順宗即位，有司重奏鹽法，以杜佑判鹽鐵轉運使，理於揚州。 元和二年三月，以李巽代之。 先是，李錡判使，天下榷酤漕運，由其操割，專事貢獻，牢其寵渥。 中朝柄事者悉以利積於私室，而國用日耗。 巽既為鹽鐵使，大正其事。 其堰埭先隸浙西觀察使者，悉歸之； 因循權置者，盡罷之； 增置河陰敖倉； 置桂陽監，鑄平陽銅山為錢。 又奏：「江淮、河南、峽內、兗鄆、嶺南鹽法監院，去年收鹽價緡錢七百二十七萬，比舊法張其估一千七百八十余萬，非實數也。 今請以其數，除煮之外，付度支收其數。」 鹽鐵使煮鹽利系度支，自此始也。 又以程異為揚子留後。 四月五日，巽卒。 自榷筦之興，惟劉晏得其術，而巽次之。 然初年之利，類晏之季年； 季年之利，則三倍于晏矣。 舊制，每歲運江淮米五十萬斛，至河陰留十萬，四十萬送渭倉。 晏歿，久不登其數，惟巽秉使三載，無升鬥之闕焉。 六月，以河東節度使李鄘代之。
When Shunzong ascended, the relevant offices again memorialized on the salt law; Du You was put in charge of salt and iron transport, administering from Yangzhou. In the third month of Yuanhe year 2 (807), Li Xun replaced him. Earlier, when Li Qian was commissioner, monopoly wine and canal transport were in his hands; he devoted himself to tribute to secure favor. Court power-holders all accumulated profit privately, while state revenue daily dwindled. Once Xun became salt and iron commissioner, he greatly rectified affairs. Weirs and dams formerly under the Zhexi observation commissioner were all returned to him; those established by precedent and temporary authority were all abolished; Heyin Ao Granary was added; Guiyang directorate was established to cast coin from Pingyang copper mountain. He also memorialized: "Salt supervisory offices in Jiang-Huai, Henan, the gorges, Yan-Yun, and Lingnan last year collected seven million two hundred seventy thousand strings in salt revenue; compared with the old law's inflated valuation of more than seventeen million eight hundred thousand—not the real figure. We now request that this figure, aside from boiling costs, be handed to the Revenue Bureau to collect." Tying the salt and iron commissioner's boiled-salt profits to the Revenue Bureau began here. Cheng Yi was also made Yangzi rear commissioner. On the fifth day of the fourth month, Xun died. Since monopolies arose, only Liu Yan mastered the method; Xun was second. Yet profits in his first years resembled Yan's final years; profits in his final years were three times Yan's. Under the old system, each year five hundred thousand hu of Jiang-Huai rice were transported; one hundred thousand were left at Heyin, four hundred thousand sent to the Wei granary. After Yan's death the quota was long unmet; only in Xun's three years as commissioner was there no shortfall. In the sixth month, Hedong military commissioner Li Yun replaced him.
11
五年，李鄘為淮南節度使，以宣州觀察使盧坦代之。 六年，坦奏，每年江淮運米四十萬石到渭橋，近日欠闕太半，請旋收糴，遞年貯備。 從之。 坦改戶部侍郎，以京兆尹王播代之。 播遂奏：「元和五年，江淮、河南、嶺南、峽中、兗鄆等鹽利錢六百九十八萬貫。 比量改法已前舊鹽利，時價四倍虛估，即此錢為一千七百四十餘萬貫矣，請付度支收管。」 從之。 其年詔曰：「兩稅之法，悉委郡國，初極便人。 但緣約法之時，不定物估。 今度支鹽鐵，泉貨是司，各有分巡，置於都會。 爰命帖職，周視四方，簡而易從，庶葉權便。 政有所弊，事有所宜，皆得舉聞，副我憂寄。 以揚子鹽鐵留後為江淮已南兩稅使，江陵留後為荊衡漢沔東界、彭蠡已南兩稅使，度支山南西道分巡院官充三川兩稅使。 峽內煎鹽五監先屬鹽鐵使，今宜割屬度支，便委山南西道兩稅使兼知糶賣。」 峽內鹽屬度支，自此始也。 七年，王播奏去年鹽利除割峽內鹽，收錢六百八十五萬，從實估也。 又奏，商人于戶部、度支、鹽鐵三司飛錢，謂之「便換」。 八年，以崔倰為揚子留後、淮嶺已來兩稅使； 崔祝為江陵留後，為荊南已來兩稅使。 十三年正月，播又奏，以「軍興之時，財用是切。 頃者劉晏領使，皆自按置租庸，至於州縣否臧，錢穀利病之物，虛實皆得而知。 今臣守務在城，不得自往。 請令臣副使程異出巡江淮，其州府上供錢穀，一切勘問。」 從之。 閏五月，異至江淮，得錢一百八十五萬貫以進。 其年，以播守禮部尚書，以衛尉卿程異代之。 十四年，異卒，以刑部侍郎柳公綽代之。 長慶初，王播復代公綽。 四年，王涯以戶部侍郎代播。 敬宗初，播復以鹽鐵使為揚州節度使。 文宗即位，入覲，以宰相判使。 其後，王涯復判二使，表請使茶山之人移植根本，舊有貯積，皆使焚棄。 天下怨之。 九年，涯以事誅。 而令狐楚以戶部尚書右僕射主之，以是年茶法大壞，奏請付州縣而入其租於戶部，人人悅焉。 開成元年，李石以中書侍郎判收茶法，復貞元之制也。 三年，以戶部尚書同平章事楊嗣復主之，多革前監院之陳事。 開成三年至大中壬申，凡一十五年，多任以元臣，以集其務。 崔珙自刑部尚書拜，杜忭以淮南節度領之，既而皆踐公台。 薛元賞、李執方、盧弘正、馬植、敬晦五人，於九年之中，相踵理之，植亦自是居相位。
In year 5, Li Yun became Huainan military commissioner; Xu observation commissioner Lu Tan replaced him. In year 6, Tan memorialized that each year four hundred thousand shi of Jiang-Huai rice reached Weiqiao, but recently shortfalls exceeded half; he requested immediate purchases and year-by-year storage. The request was approved. Tan was transferred to revenue vice minister; Jingzhao intendant Wang Bo replaced him. Bo then memorialized: "In Yuanhe year 5, salt profits from Jiang-Huai, Henan, Lingnan, the gorges, and Yan-Yun amounted to six million nine hundred eighty thousand strings. Compared with old salt profits before the reform, at four times current price in inflated valuation this would be more than seventeen million four hundred thousand strings; we request it be handed to the Revenue Bureau." The request was approved. That year an edict said: "The two-tax law was entrusted to prefectures and commanderies; at first it was extremely convenient for the people. But because at the time the compact was made, commodity valuations were not fixed. Now the Revenue Bureau and salt and iron office oversee currency; each has inspection tours stationed at major cities. We therefore appoint special commissioners to tour the four directions, simple and easy to follow, hoping to accord with expedient authority. Where government has flaws or affairs require action, all may be reported upward, fulfilling Our entrusted concerns. The Yangzi salt and iron rear commissioner was made two-tax commissioner for all south of Jiang-Huai; the Jiangling rear commissioner for Jing-Heng, east of Han and Mian, and south of Poyang; a revenue bureau Shannan west inspection official as Three Rivers two-tax commissioner. The five boiled-salt directorates within the gorges formerly belonged to salt and iron; they should now go to the Revenue Bureau, with the Shannan west two-tax commissioner also managing sales." Gorge salt belonging to the Revenue Bureau began here. In year 7, Wang Bo memorialized that last year's salt profits, excluding gorge salt, collected six million eight hundred fifty thousand strings at real valuation. He also memorialized that merchants at the Ministry of Revenue, Revenue Bureau, and salt and iron office used flying cash transfers, called "convenient exchange." In year 8, Cui Lin was made Yangzi rear commissioner and two-tax commissioner for all from Huai and Ling southward; Cui Zhu was made Jiangling rear commissioner and two-tax commissioner for all from Jingnan southward. In the first month of year 13, Bo again memorialized: "When armies are raised, finances are urgent. Recently when Liu Yan led the commission, he personally arranged zu-yong; whether prefectures and counties were sound or corrupt, and matters of money, grain, benefit and harm, actual and nominal—all could be known. Now my duties keep me in the city and I cannot go in person. I request that my vice commissioner Cheng Yi tour Jiang-Huai and investigate all money and grain the prefectures submit upward." The request was approved. In the intercalary fifth month, Yi reached Jiang-Huai and forwarded one million eight hundred fifty thousand strings in cash. That year, Bo was made minister of rites on probation; Court of Imperial Entertainments director Cheng Yi replaced him. In year 14, Yi died; justice vice minister Liu Gongchuo replaced him. Early in Changqing, Wang Bo again replaced Gongchuo. In year 4, Wang Ya as revenue vice minister replaced Bo. Early in Jingzong, Bo again served as salt and iron commissioner and Yangzhou military commissioner. When Wenzong ascended, Bo came to audience and was made chief councilor judging the commission. Thereafter Wang Ya again judged the two commissions and memorialized that tea-mountain people transplant roots; old stores were all ordered burned. All under heaven resented this. In year 9, Ya was executed for his crimes. Linghu Chu then took charge as revenue minister and right vice director; that year the tea monopoly had collapsed. He memorialized to return collection to the prefectures and counties and to remit the levy to the Revenue Ministry, to universal approval. In Kaicheng 1 (836), Li Shi as secretariat vice director took charge of tea revenue and restored the Zhenyuan regulations. In year 3, Yang Sifu as revenue minister and associate chief councilor took over and swept away many entrenched abuses of the old supervisory office. From Kaicheng 3 (838) through Dazhong ren-shen (852)—fifteen years in all—the duty was usually given to leading ministers to keep the system in order. Cui Hong was promoted from minister of justice; Du Fu held the post concurrently as Huainan commissioner—both men later rose to chief councilor. Over nine years Xue Yuanshang, Li Zhifang, Lu Hongzheng, Ma Zhi, and Jing Hui ran the office in succession; Ma Zhi himself later entered the chief councilorate.
12
大中五年二月，以戶部侍郎裴休為鹽鐵轉運使。 明年八月，以本官平章事，依前判使。 始者，漕米歲四十萬斛，其能至渭倉者，十不三四。 漕吏狡蠹，敗溺百端，官舟之沉，多者歲至七十餘隻。 緣河奸犯，大紊晏法。 休使僚屬按之，委河次縣令董之。 自江津達渭，以四十萬斛之傭，計緡二十八萬，悉使歸諸漕吏。 巡院胥吏，無得侵牟。 舉之為法，凡十事，奏之。 六年五月，又立稅茶之法，凡十二條，陳奏。 上大悅。 詔曰：「裴休興利除害，深見奉公。」 盡可其奏。 由是三歲漕米至渭濱，積一百二十萬斛，無升合沉棄焉。
In the second month of Dazhong 5 (851), revenue vice minister Pei Xiu was appointed salt and iron transport commissioner. The next year, in the eighth month, he was made chief councilor while retaining his post and continued to direct the commission as before. Originally four hundred thousand piculs of tribute grain were shipped annually, yet fewer than three or four tenths ever reached the Wei granary. Transport clerks cheated and plundered; spoilage and foundering took every form; in bad years more than seventy government barges went down. Riverine bandits and smugglers thoroughly wrecked the transport system Yan had perfected. Pei Xiu sent staff to investigate and put riverine county magistrates in charge of supervision. For haulage from the Yangtze crossing to the Wei—pay on four hundred thousand piculs totaling two hundred eighty thousand strings—he ordered the full sum paid to the transport clerks themselves. Patrol-office clerks were forbidden to skim or squeeze the carriers. He codified ten measures in all and submitted them to the throne. In the fifth month of year 6 he also framed a tea tax law in twelve articles and memorialized it. The emperor was delighted. The throne replied: "Pei Xiu has increased revenue and cut abuses; his loyalty to the public interest is plain. Every article of his proposal was approved. Within three years grain reached the Wei in full; stocks rose to 1.2 million piculs without losing so much as a cupful overboard.
13
武德元年九月四日，置社倉。 其月二十二日詔曰：「特建農圃，本督耕耘，思俾齊民，既康且富。 鐘庾之量，冀同水火。 宜置常平監官，以均天下之貨。 市肆騰踴，則減價而出； 田穡豐羨，則增糴而收。 庶使公私俱濟，家給人足，抑止兼併，宣通壅滯。」 至五年十二月，廢常平監官。 貞觀二年四月，尚書左丞戴胄上言曰：「水旱凶災，前聖之所不免。 國無九年儲畜，《禮經》之所明誡。 今喪亂之後，戶口凋殘，每歲納租，未實倉廩。 隨時出給，才供當年，若有凶災，將何賑恤？ 故隋開皇立制，天下之人，節級輸粟，多為社倉，終於文皇，得無饑饉。 及大業中年，國用不足，並貸社倉之物，以充官費，故至末塗，無以支給。 今請自王公已下，爰及眾庶，計所墾田稼穡頃畝，至秋熟，准其見在苗以理勸課，盡令出粟。 稻麥之鄉，亦同此稅。 各納所在，為言義倉。 若年谷不登，百姓饑饉，當所州縣，隨便取給。」 太宗曰：「既為百姓預作儲貯，官為舉掌，以備凶年，非朕所須，橫生賦斂。 利人之事，深是可嘉。 宜下所司，議立條制。」 戶部尚書韓仲良奏：「王公已下墾田，畝納二升。 其粟麥粳稻之屬，各依土地。 貯之州縣，以備凶年。」 可之。 自是天下州縣，始置義倉，每有饑饉，則開倉賑給。 以至高宗、則天，數十年間，義倉不許雜用。 其後公私窘迫，漸貸義倉支用。 自中宗神龍之後，天下義倉費用向盡。
On the ninth month's fourth day in Wude 1 (618), community granaries were established. Twenty-two days later an edict declared: "Let farming colonies be founded to oversee tillage, so that the people may live in plenty and peace. May grain reserves become as plentiful as fire and water. Ever-normal commissioners should be appointed to stabilize prices throughout the realm. When markets run high, sell from stores at reduced prices; when harvests are rich, buy in at higher rates. Thus public and private interests alike would be served, households would be stocked, monopolists checked, and hoarding relieved." By the twelfth month of year 5 the ever-normal supervisors were abolished. In the fourth month of Zhenguan 2 (628), left vice director Dai Zhou memorialized: "Flood, drought, and famine are what even the sages could not escape. A state without nine years' reserves violates what the Book of Rites plainly requires. After the civil wars population is shattered; annual tax grain no longer truly fills the bins. Current outlays barely cover the year—what reserve remains if famine returns? Hence Sui's Kaihuang reforms: graded grain quotas from the populace, community granaries everywhere—through Wen's reign famine was unknown. Mid-Daye the treasury ran dry; community stores were lent to cover official costs until nothing was left to disburse. I propose that from princes to commoners, once autumn ripening is assessed by acreage, all be urged to contribute grain according to the crop in the field. Rice, wheat, and millet districts would follow the same rule. Contributions would stay local under the name "charity granary." If harvest fails and people starve, the local prefecture or county would draw on the store for relief." Taizong replied: "Let the people build reserves the state will guard for lean years—not a new tax levied for my sake. A policy that truly benefits the people deserves praise. Have the ministries draft regulations accordingly." Revenue minister Han Zhongliang proposed two sheng per mu on all reclaimed land from princes downward. Rice, wheat, millet, and other grains would follow local custom. Grain would be held in prefectural and county stores against famine. The plan was approved. Thereafter charity granaries spread through the empire; in famine years the bins were opened for relief. Through Gaozong and Wu Zetian's reigns—decades—charity stores could not be diverted to other uses. Later, as public and private coffers tightened, charity grain was gradually borrowed for routine spending. After Zhongzong's Shenlong era the empire's charity reserves were largely spent.
14
高宗永徽二年六月，敕：「義倉據地收稅，實是勞煩。 宜令率戶出粟，上上戶五石，餘各有差。」 六年，京東西二市置常平倉。 明慶二年十二月，京常平倉置常平署官員。 開元二年九月，敕：「天下諸州，今年稍熟，谷價全賤，或慮傷農。 常平之法，行之自古，宜令諸州加時價三兩錢糴，不得抑斂。 仍交相付領，勿許懸欠。 蠶麥時熟，谷米必貴，即令減價出糶。 豆穀等堪貯者，熟亦准此。 以時出入，務在利人。 其常平所須錢物，宜令所司支料奏聞。」 四年五月二十一日，詔：「諸州縣義倉，本備饑年賑給。 近年已來，每三年一度，以百姓義倉糙米，遠赴京納，仍勒百姓私出腳錢。 自今已後，更不得義倉變造。」 七年六月，敕：「關內，隴右、河南、河北五道，及荊、揚、襄、夔、綿、益、彭、蜀，漢、劍、茂等州，並置常平倉。 其本上州三千貫，中州二千貫，下州一千貫。」 十六年十月，敕：「自今歲普熟，穀價至賤，必恐傷農。 加錢收糴，以實倉廩，縱逢水旱，不慮阻饑，公私之間，或亦為便。 宜令所在以常平本錢及當處物，各於時價上量加三錢，百姓有糶易者，為收糴。 事須兩和，不得限數。 配糴訖，具所用錢物及所糴物數，申所司。 仍令上佐一人專勾當。」
In the sixth month of Yonghui 2 (651) an edict noted: "Levying charity grain by acreage is burdensome. Households should instead contribute by rank—five shi from the wealthiest, less from others by grade." In year 6 ever-normal granaries were opened in the capital's eastern and western markets. In the twelfth month of Xianqing 2 (657) the capital ever-normal stores received a dedicated bureau staff. Kaiyuan 2, ninth month: an edict observed that many provinces had good harvests and grain was cheap—farmers risked ruin. The ever-normal system is ancient practice: provinces should buy at three cash above the market rate without coercion. Payments must be settled promptly—no outstanding debts. When silk and wheat seasons peak and grain prices rise, sell from stores at reduced rates. Beans and storable grains follow the same rule when harvest comes in. Buy and sell in season solely to benefit the people. Funds for ever-normal operations should be issued by the appropriate ministries on memorial." On the twenty-first day of the fifth month in year 4 an edict recalled: "Prefectural charity granaries exist for famine relief. Lately, every three years, charity brown rice was hauled to the capital while farmers were forced to pay cartage out of pocket. Henceforth charity grain may no longer be diverted for capital shipment." In the sixth month of year 7 an edict ordered ever-normal granaries throughout the Pass, Longyou, Henan, Hebei, and provinces including Jing, Yang, Xiang, Kui, Mian, Yi, Peng, Shu, Han, Jian, and Mao. Capital grants were set at three thousand strings for upper prefectures, two thousand for middle, one thousand for lower." In the tenth month of year 16 another edict warned that universal harvest had driven prices so low that farmers would suffer. Buy in at premium rates to fill the bins so that flood or drought need not mean starvation, to the benefit of state and people alike. Local authorities should use ever-normal capital to buy at three cash above market wherever farmers offer grain. Purchases must be voluntary—no forced quotas. When buying is complete, report funds spent and grain taken to the central ministries. A senior aide in each prefecture was to oversee the operation."
15
天寶六載三月，太府少卿張瑄奏：「准四載五月並五載三月敕節文，至貴時賤價出糶，賤時加價收糴。 若百姓未辦錢物者，任准開元二十年七月敕，量事賒糶，至粟麥熟時征納。 臣使司商量，且糶舊糴新，不同別用。 其賒糶者，至納錢日若粟麥雜種等時價甚賤，恐更回易艱辛，請加價便與折納。」 廣德二年正月，第五琦奏：「每州常平倉及庫使司，商量置本錢，隨當處米物時價，賤則加價收糴，貴則減價糶賣。」
In the third month of Tianbao 6 (747), grand storehouse vice director Zhang Xuan cited prior edicts: sell when prices are high, buy when they are low. Where households lacked cash, Kaiyuan 20's edict allowed credit sales to be repaid at harvest. His office proposed rotating old stock with new purchases rather than mingling accounts. When repayment fell in a cheap market, farmers faced hardship; he asked that repayment accept grain at a premium valuation." In the first month of Guangde 2 (763) Diwu Qi urged each province to fund ever-normal granaries and buy low, sell high according to local prices."
16
建中元年七月，敕：「夫常平者，常使谷價如一，大豐不為之減，大儉不為之加。 雖遇災荒，人無菜色。 自今已後，忽米價貴時，宜量出官米十萬石，麥十萬石，每日量付兩市行人下價糶貨。」 三年九月，戶部侍郎趙贊上言曰：「伏以舊制，置倉儲粟，名曰常平。 軍興已來，此事闕廢，或因凶荒流散，餓死相食者，不可勝紀。 古者平准之法，使萬室之邑，必有萬鐘之藏，千室之邑，必有千鐘之藏，春以奉耕，夏以奉耘，雖有大賈富家，不得豪奪吾人者，蓋謂能行輕重之法也。 自陛下登極以來，許京城兩市置常平，官糴鹽米，雖經頻年少雨，米價未騰貴，此乃即自明驗，實要推而廣之。 當軍興之時，與承平或異，事須兼儲布帛，以備時須。 臣今商量，請於兩都並江陵、成都、揚、汴、蘇、洪等州府，各置常平，輕重本錢，上至百萬貫，下至數十萬貫，隨其所宜，量定多少。 唯貯斛鬥疋段絲麻等，候物貴則下價出賣，物賤則加價收糴。 權其輕重，以利疲人。」 從之。 贊於是條奏諸道津要都會之所，皆置吏，閱商人財貨。 計錢每貫稅二十，天下所出竹、木、茶、漆，皆十一稅之，以充常平本。 時國用稍廣，常賦不足，所稅亦隨時而盡，終不能為常平本。
Jianzhong 1, seventh month: an edict defined ever-normal policy as holding grain prices steady—neither depressed in bumper years nor inflated in dearth. Even in disaster the people would not go hungry. Whenever prices spiked, the state should release one hundred thousand shi each of rice and wheat daily to the capital markets for sale below market." In the ninth month of year 3 revenue vice minister Zhao Zan memorialized: "The old system stored grain in ever-normal granaries. Since the rebellions the system had lapsed; famine and flight had left countless dead who ate one another. Antiquity's "balancing the markets" required ten thousand zhong for a city of ten thousand families, a thousand for a thousand—grain for spring plowing and summer weeding—so that even great merchants could not prey on the people: that is true control of supply. Since Your Majesty's accession ever-normal offices in the two capital markets have stabilized salt and grain—even in drought years prices did not spike. The proof is plain; the policy should be extended empire-wide. Wartime needs differ from peace: cloth and silk must be stockpiled as well. I propose ever-normal offices at both capitals and major centers—Jiangling, Chengdu, Yangzhou, Bianzhou, Suzhou, Hongzhou—with capital from one million strings down to several hundred thousand as local conditions require. They would hold grain, cloth, silk, and hemp—selling when prices rose, buying when they fell. Regulate supply to relieve the burden on the people. The proposal was approved. Zan then ordered agents at every major pass and market to inventory merchant wealth. A tax of twenty cash per string was levied; bamboo, timber, tea, and lacquer nationwide were taxed ten percent to capitalize the ever-normal fund. State spending soon outran revenue; the new levies were spent as fast as collected and never built a lasting ever-normal reserve.
17
貞元八年十月，敕：「諸軍鎮和糴貯備，共三十三萬石，價之外，更量與優饒。 其粟及麻，據米數准折虛價，直委度支，以停江淮運腳錢充，並支綾絹、糸絁、綿，勿令折估。 所糴粟等，委本道節度使監軍同勾當別貯，非承特敕，不得給用。」 十四年六月，詔以米價稍貴，令度支出官米十萬石，於兩街賤糶。 其年九月，以歲饑，出太倉粟三十萬石出糶。 是歲冬，河南府谷貴人流，令以含嘉倉粟七萬石出糶。 十五年二月，以久旱歲饑，出太倉粟十八萬石，于諸縣賤糶。 元和元年正月，制：「歲時有豐歉，穀價有重輕，將備水旱之虞，在權聚斂之術。 應天下州府每年所稅地子數內，宜十分取二分，均充常平倉及義倉，仍各逐穩便收貯，以時出糶，務在救人，賑貸所宜，速奏。」 六年二月，制：「如聞京畿之內，舊穀已盡，宿麥未登，宜以常平、義倉粟二十四萬石貸借百姓。 諸道州府有乏少糧種處，亦委所在官長，用常平、義倉米借貸。 淮南、浙西、宣歙等道，元和二年四月賑貸，並且停征。 容至豐年，然後填納。」 九年四月，詔出太倉粟七十萬石，開六場糶之，並賑貸外縣百姓。 至秋熟征納，便於外縣收貯，以防水旱。 十二年四月，詔出粟二十五萬石，分兩街降估出糶。 其年九月，詔諸道應遭水州府，河中、澤潞、河東、幽州、江陵府等管內，及鄭、滑、滄、景、易、定、陳、許、晉、顯、蘇、襄、復、台、越、唐、隨、鄧等州人戶，宜令本州厚加優恤。 仍各以當處義倉斛鬥，據所損多少，量事賑給。 十三年正月，戶部侍郎孟簡奏：「天下州府常平、義倉等斛鬥，請准舊例減估出糶，但以石數奏申，有司更不收管，州縣得專達以利百姓。」 從之。
Zhenyuan 8, tenth month: an edict ordered army districts to stock three hundred thirty thousand shi through harmonized purchase, paying above market and adding a premium. Grain and hemp were to be valued against rice and paid through the Revenue Bureau from suspended Yangtze transport funds in silk, gauze, and cotton without discounting. Purchased grain was to be stored under joint supervision of commissioners and army supervisors and issued only on special order." In the sixth month of year 14, as rice prices rose, the Revenue Bureau released one hundred thousand shi for cheap sale in the two capital wards. That September, famine prompted release of three hundred thousand shi from the Grand Granary. That winter dearth in Henan drove migration; seven hundred thousand shi from the Hejia granary were sold off. In the second month of year 15 prolonged drought and famine led to release of one hundred eighty thousand shi from the Grand Granary for cheap sale in the counties. In the first month of Yuanhe 1 (806) an edict declared: "Harvests rise and fall, grain prices swing—guarding against flood and drought requires prudent storage policy. From each province's annual land-tax grain, two-tenths should fund ever-normal and charity granaries, stored locally and sold or lent in season to save lives—report promptly on relief needs." In the second month of year 6 another edict noted that the capital's old stocks were gone and winter wheat not yet in: two hundred forty thousand shi from ever-normal and charity stores were to be lent to the people. Wherever provinces lacked seed grain, local officials were to lend ever-normal and charity rice as well. Huainan, western Zhe, and Xuanshe received relief loans in the fourth month of Yuanhe 2 (807), with collection suspended. Repayment could wait until harvest was full." In the fourth month of year 9 the throne released seven hundred thousand shi from the Grand Granary, opened six sale depots, and extended relief loans to suburban counties. Repayment would come at autumn harvest, with grain held in outer counties against future dearth. In the fourth month of year 12 two hundred fifty thousand shi were released for discounted sale in the two capital wards. That September edicts ordered generous relief for flood-struck provinces including Hezhong, Zelu, Hedong, Youzhou, Jiangling, and dozens of afflicted prefectures from Zheng through Deng. Each locality was to draw on charity granaries and distribute grain in proportion to losses. In the first month of year 13 revenue vice minister Meng Jian proposed that provinces sell ever-normal and charity grain at reduced rates per old custom, reporting only quantities while counties acted directly for the people's benefit. The proposal was approved.
18
長慶四年二月，敕出太倉陳粟三十萬石，於兩街出糶。 其年三月制曰：「義倉之制，其來日久。 近歲所在盜用沒入，致使小有水旱，生人坐委溝壑。 永言其弊，職此之由。 宜令諸州錄事參軍，專主勾當。 苟為長吏迫制，即許驛表上聞。 考滿之日，戶部差官交割。 如無欠負，與減一選。 如欠少者，量加一選。 欠數過多，戶部奏聞，節級科處。」 大和四年八月，敕：「今年秋稼似熟，宜於關內七州府及鳳翔府和糴一百萬石。」 大中六年四月，戶部奏：「諸州府常平、義倉斛鬥，本防水旱，賑貸百姓。 其有災沴州府地遠，申奏往復，已至流亡。 自今已後，諸道遭災旱，請委所在長吏，差清強官審勘，如實有水旱處，便任先從貧下不支濟戶給貸。」 從之。
In the second month of Changqing 4 (824) three hundred thousand shi of aged Grand Granary grain were sold in the capital markets. That third month an edict observed that the charity-granary system was ancient. Lately local officials had stolen and diverted the stores, so that even minor disasters left people dying in ditches. The fault lay entirely in maladministration. Each prefecture's recording adjutant was to oversee the granaries exclusively. If the prefect interfered, he might lodge an urgent memorial to the throne. At term's end the Revenue Ministry would audit the accounts. A clean handover earned one step toward promotion. Minor shortages cost one step on the promotion ladder. Large deficits were reported to the throne for graded punishment." In the eighth month of Taihe 4 (830) an edict ordered one million shi purchased in the seven Pass prefectures and Fengxiang as the autumn harvest looked strong. In the fourth month of Dazhong 6 (852) the Revenue Ministry noted that ever-normal and charity stores existed for disaster relief. In distant disaster provinces the memorial cycle itself drove people to flee before aid arrived. Henceforth local chiefs in stricken circuits should send reliable officers to verify damage and lend first to the poorest households before reporting. The proposal was approved.
19
建中四年六月，戶部侍郎趙贊請置大田：天下田計其頃畝，官收十分之一。 擇其上腴，樹桑環之，曰公桑。 自王公至於匹庶，差借其力，得穀絲以給國用。 詔從其說。 贊熟計之，自以為非便，皆寢不下。 復請行常平稅茶之法。 又以軍須迫蹙，常平利不時集，乃請稅屋間架、算除陌錢。 間架法：凡屋兩架為一間，至有貴賤，約價三等，上價間出錢二千，中價一千，下價五百。 所由吏秉算執籌，入人之廬舍而計其數。 衣冠士族，或貧無他財，獨守故業，坐多屋出算者，動數十萬。 人不勝其苦。 凡沒一間者，仗六十，告者賞錢五十貫，取於其家。 除陌法：天下公私給與貨易，率一貫舊算二十，益加算為五十。 給與他物或兩換者，約錢為率算之。 市牙各給印紙，人有買賣，隨自署記，翌日合算之。 有自貿易不用市牙者，驗其私簿。 無私簿者，投狀自集。 其有隱錢百者沒入，二千杖六十，告者賞十千，取其家資。 法既行，而主人市牙得專其柄，率多隱盜。 公家所入，曾不得半，而怨惸之聲，囂然滿於天下。 至興元二年正月一日赦，悉停罷。
In the sixth month of Jianzhong 4 (783) revenue vice minister Zhao Zan proposed "great fields": surveying empire-wide acreage and taking one-tenth for the state. The best land would be ringed with mulberry plantings as "public mulberry" plots. From princes to commoners labor would be conscripted by rank to supply grain and silk to the treasury. The throne approved. Zan reconsidered, found the scheme impractical, and let it die unpublished. He revived the ever-normal tea tax instead. As military costs mounted and ever-normal funds lagged, he also proposed a building-frame tax and a transaction surcharge. The frame tax counted every two roof-beams as one bay, graded by value: two thousand cash for high-value structures, one thousand for middle, five hundred for low. Tax clerks with counting rods entered homes room by room. Gentry families clinging to ancestral houses with many bays faced assessments running into hundreds of thousands of cash. The burden was unbearable. Concealing a bay brought sixty strokes; informers received fifty strings from the offender's household. The transaction tax raised the levy on every string of cash in trade from twenty to fifty. Barter and in-kind payments were converted to cash value for taxation. Market brokers issued stamped slips; buyers and sellers recorded trades for next-day reckoning. Traders bypassing brokers had private account books inspected. Those without books filed sworn statements. Hiding one hundred cash meant confiscation; two thousand brought sixty strokes; informers received ten thousand from the offender's assets. Once enacted, landlords and brokers controlled the system and skimmed most of the proceeds. The treasury captured less than half the nominal yield while outrage spread across the empire. The general amnesty of Xingyuan 2, first month, first day (785) abolished both taxes.
20
貞元九年正月，初稅茶。 先是，諸道鹽鐵使張滂奏曰：「伏以去歲水災，詔令減稅。 今之國用，須有供儲。 伏請於出茶州縣，及茶山外商人要路，委所由定三等時估，每十稅一，充所放兩稅。 其明年以後所得稅，外貯之。 若諸州遭水旱，賦稅不辦，以此代之。」 詔可之，仍委滂具處置條奏。 自此每歲得錢四十萬貫。 然稅無虛歲，遭水旱處亦未嘗以錢拯贍。
In the first month of Zhenyuan 9 (793) the tea tax began. Earlier salt and iron commissioner Zhang Peng had memorialized: "Last year's floods prompted tax relief. Yet the treasury still needs revenue. He proposed a ten-percent levy at tea-producing counties and major merchant routes, priced in three grades by local officials, to offset the remitted two taxes. Surplus collections after the first year would be banked separately. Provinces unable to pay land tax after disaster could draw on the fund. The throne approved and ordered Peng to draft detailed rules. Thereafter the levy yielded four hundred thousand strings annually. Collection never lapsed—yet disaster provinces never saw the money used for relief.
21
大和七年，御史台奏：「伏准大和三年十一月十八日赦文，天下除兩稅外，不得妄有科配，其擅加雜榷率，一切宜停，令御史台嚴加察訪者。 臣昨因嶺南道擅置竹綀場，稅法至重，害人頗深。 伏請起今已後，應諸道自大和三年准赦文所停兩稅處科配雜榷率等復卻置者，仰敕至後十日內，具卻置事由聞奏，仍申台司。 每有出使郎官御史，便令嚴加察訪。 苟有此色，本判官重加懲責，長吏奏聽進止。」 從之。 九年十二月，左僕射令狐楚奏新置榷茶使額：「伏以江淮間數年以來，水旱疾疫，凋傷頗甚，愁歎未平。 今夏及秋，稍較豐稔。 方須惠恤，各使安存。 昨者忽奏榷茶，實為蠹政。 蓋是王涯破滅將至，怨怒合歸。 豈有令百姓移茶樹就官場中栽，摘茶葉於官場中造？ 有同兒戲，不近人情。 方有恩權，無敢沮議，朝班相顧而失色，道路以目而吞聲。 今宗社降靈，奸凶盡戮，聖明垂佑，黎庶各安。 微臣伏蒙天恩，兼授使務，官銜之內，猶帶此名，俯仰若驚，夙宵知愧。 伏乞特回聖聽，下鑒愚誠，速委宰臣，除此使額。 緣國家之用或闕，山澤之利有遺，許臣條流，續具奏聞。 采造欲及，妨廢為虞。 前月二十一日內殿奏封之次，鄭覃與臣同陳論訖。 伏望聖慈早賜處分，一依舊法，不用新條。 惟納榷之時，須節級加價，商人轉抬，必較稍貴，即是錢出萬國，利歸有司，既無害茶商，又不擾茶戶。 上以彰陛下愛人之德，下以竭微臣憂國之心。 遠近傳聞，必當咸悅。」 詔可之。 先是，鹽鐵使王涯表請使茶山之人，移植根本，舊有貯積，皆使焚棄，天下怨之。 及是楚主之，故奏罷焉。
In Taihe 7 (833) the Censorate cited Taihe 3's amnesty forbidding levies beyond the two taxes and demanding strict investigation of illegal surcharges. They cited Lingnan's bamboo-fabric monopoly as a recent example of crushing illegal surcharges. Any circuit reviving banned levies must report within ten days of the edict's arrival and notify the Censorate. Every dispatched censor was to investigate strictly. Violations would bring heavy punishment on supervising officials and imperial review of prefects. The proposal was approved. In the twelfth month of year 9 left vice director Linghu Chu attacked the new tea-monopoly commission: "The Jiang-Huai region has suffered years of flood, drought, and plague; the people are not yet recovered. This summer and autumn brought a somewhat better harvest. They need relief and security, not new burdens. The sudden tea monopoly is ruinous policy. It was likely Wang Ya's desperate bid as his fall approached, channeling public rage. Who would order farmers to uproot tea trees for government plantations and process leaves in state workshops? It was childish and inhumane. While Wang Ya held power none dared object; courtiers blanched and commoners fell silent in fear. Now the dynasty is blessed, the conspirators dead, and the people at peace. I have received Heaven's grace yet still bear the monopoly title on my commission—an honor that shames me day and night. I beg Your Majesty to hear me and have the chief ministers abolish this commission. If revenue is still needed from hills and marshes, I will propose other measures in due course. The planting season is near—delay will ruin the crop. On the twenty-first of last month Zheng Tan and I presented this case in the inner palace. I pray for early action: restore the old regulations, not Wang Ya's new rules. Only at the point of monopoly purchase need prices rise by graded steps; merchants will pass the cost along so revenue flows to the state without harming growers or licensed traders. This would show Your Majesty's love for the people and fulfill my duty to the realm. The empire would rejoice. The throne approved. Earlier salt and iron commissioner Wang Ya had ordered tea mountains uprooted for state plantations and old stocks burned, to universal outrage. Chu, now in charge, memorialized to end the policy.
22
開成二年十二月，武甯軍節度使薛元賞奏：「泗口稅場，應是經過衣冠商客金銀、羊馬、斛鬥、見錢、茶鹽、綾絹等，一物已上並稅。 今商量，其雜稅並請停絕。」 詔許之。
In the twelfth month of Kaicheng 2 (837) Wuning commissioner Xue Yuanshang reported that Sizhou tax station levied every item passing merchants carried—gold, silver, livestock, grain, cash, tea, salt, silk, and more. He proposed abolishing these miscellaneous levies. The throne agreed.
23
大中六年正月，鹽鐵轉運使裴休奏：「諸道節度、觀察使，置店停上茶商，每斤收搨地錢，並稅經過商人，頗乖法理。 今請厘革橫稅，以通舟船，商旅既安，課利自厚。 今又正稅茶商，多被私販茶人侵奪其利。 今請強幹官吏，先于出茶山口，及廬、壽、淮南界內，佈置把捉，曉諭招收，量加半稅，給陳首帖子，令其所在公行，從此通流，更無苛奪。 所冀招恤窮困，下絕奸欺，使私販者免犯法之憂，正稅者無失利之歎。 欲尋究根本，須舉綱條。」 敕旨依奏。 其年四月，淮南及天平軍節度使並浙西觀察使，皆奏軍用困竭，伏乞且賜依舊稅茶。 敕旨：「裴休條流茶法，事極精詳，制置之初，理須畫一。 並宜准今年正月二十六日敕處分。」
In the first month of Dazhong 6 (852) transport commissioner Pei Xiu reported that commissioners were detaining tea merchants, charging ground levies per jin, and taxing travelers—illegal extortion. He asked to abolish illegal surcharges so shipping and trade could flourish and lawful revenue would grow. Licensed tea merchants were meanwhile losing out to smugglers. He proposed posting officers at tea passes and in Lu, Shou, and Huainan to register smugglers at half the regular tax with travel permits, ending arbitrary seizure. The goal was to relieve the poor, end extortion, free smugglers from criminal risk, and protect licensed merchants' profits. To fix the root cause required systematic regulations. The throne approved. That fourth month Huainan, Tianping, and western Zhe all pleaded military poverty and asked to restore the old tea tax. The throne replied: "Pei Xiu's tea regulations are thorough; at inception policy must be uniform. All circuits shall follow the edict of the twenty-sixth day of this first month."
24
建中三年，初榷酒，天下悉令官釀。 斛收直三千。 米雖賤，不得減二千。 委州縣綜領。 醨薄私釀，罪有差。 以京師王者都，特免其榷。 元和六年六月，京兆府奏：「榷酒錢除出正酒戶外，一切隨兩稅青苗，據貫均率。」 從之。 會昌六年九月敕：「揚州等八道州府，置榷麹，並置官店沽酒，代百姓納榷酒錢，並充資助軍用，各有榷許限。 揚州、陳許、汴州、襄州、河東五處榷麹，浙西、浙東、鄂嶽三處置官沽酒。 如聞禁止私酤，過於嚴酷，一人違犯，連累數家，閭裏之間，不免咨怨。 宜從今以後如有人私沽酒及置私麹者，但許罪止一身，並所由容縱，任據罪處分。 鄉井之內，如不知情，並不得追擾。 其所犯之人，任用重典，兼不得沒入家產。」
In Jianzhong 3 (782) the wine monopoly began: the empire was ordered to brew only under state control. The levy was three thousand cash per hu. Even when rice was cheap, the levy could not fall below two thousand cash. Prefectures and counties were entrusted with overall administration. Private brewing of thin or weak liquor incurred graded penalties. Because the capital was the sovereign's seat, the monopoly was specially exempted there. In the sixth month of Yuanhe year 6 (811), the Jingzhao government memorialized: "Wine monopoly fees, aside from licensed brewers, should all follow the two-tax and green-sprout levies, apportioned per string." The request was approved. In the ninth month of Huichang year 6 (846), an edict: "The eight circuits including Yangzhou shall establish yeast monopolies and government wine shops, paying monopoly fees on the people's behalf for military use, each with set quotas. Yangzhou, Chenxu, Bian, Xiang, and Hedong had yeast monopolies; Zhexi, Zhedong, and E-Yue had government wine sales. We hear that banning private sales has been excessively harsh: one violation implicates several households, and neighbors cannot help but complain. Henceforth when anyone privately sells wine or makes private yeast, punishment should be limited to the offender alone; local officers who connive may be punished according to the offense. Within villages and lanes, those who did not know must not be pursued or harassed. The offender may be punished severely, but household property must not be confiscated."